Results 121 to 130 of about 340,207 (304)
Latin America and the Caribbean Standardized Public Debt Database: Data as of June 2023
This database compiles current standardized statistics on sovereign debt issuances for the Latin American and Caribbean (LAC) region and contains biannual data starting in 2006 through June 2023. Sovereign debt data is classified by legislation, creditor,
Inter-American Development Bank
core +1 more source
Natural Resources Forum, EarlyView.ABSTRACT This study aims to explore how oil and gas firms adopt two sustainability tools, namely green innovation and corporate social responsibility (CSR) disclosure, either separately or in combination, to mitigate financial risk. The empirical study examines a sample of 229 oil and gas firms over the 2010 to 2019 period.
Imen Khanchel +2 more
wiley +1 more source
Business Strategy as Human Rights Risk: the Case of Private Equity. [PDF]
Hum Rights Rev, 2023 Birchall D, Bernaz N.
europepmc +1 more source
Earnings Management to Avoid Losses: a cost of debt explanation [PDF]
In this paper we analyze firms’ earnings management behavior to avoid losses conditional on the (asymmetric) incentive underlying market (positive/negative) returns.
Peter F. Pope, José A. C. Moreira
core
Global Policy, EarlyView.ABSTRACT As far as international economic law (IEL) is concerned, the ‘Washington Consensus’ generally refers to the World Bank and the International Monetary Fund (IMF)'s development finance policies and tools. It covers their application to their clients and borrowers with the support of Western governments. This acceptation is of particular interest
Leïla Choukroune
wiley +1 more source
Christ as the Covenant: Justin Martyr's Interpretation of the New Covenant in Jeremiah 31.31-32 [PDF]
, 2012 This thesis attempts to reveal a neglected facet of Justin Martyr’s idea of the new covenant (NC), with a focus on Justin’s identification of the new covenant with Christ. It is an effort to seek its Jewish origins.
TOMITA, YUJI
core
Accounting Perspectives, EarlyView.ABSTRACT A long‐standing debate exists between neutrality and conservatism in financial reporting. This debate has gained momentum following the 2010 FASB decision to remove the term conservatism from its Conceptual Framework. While neutrality is now promoted as a cornerstone of faithful representation, conservatism remains embedded in numerous ...
Rahat Jafri +2 more
wiley +1 more source
Federal government tax independence, statutory quota and capital investment. [PDF]
Heliyon, 2023 Omodero CO, Alege PO.
europepmc +1 more source
Does a change in debt structure matter in earnings management? the application of nonlinear panel threshold test [PDF]
In this study, we apply Hansen¡¦s (1999) nonlinear panel threshold test, the most powerful test of its kind, to investigate the relationship between debt ratio and earnings management of 474 selected Taiwan-listed companies during the September 2002 ...
Yu-Shu Cheng, Yi-Pei Liu
core
Accounting Perspectives, EarlyView.ABSTRACT Building on evidence that firms grant employee stock options (ESOs) in order to retain employees, we assess the impact of Financial Accounting Standard (FAS) 123R, and the reduction in ESO use that followed its adoption, on employee retention at the metropolitan statistical area (MSA) level.
Muhammad Azim, Francesco Bova, Nan Li
wiley +1 more source